The construction of accounting code system and administration of accounting environment in chinese economic juristic context 中国经济法律环境中的会计法规体系构建及会计环境治理
The part analyzes the accounting environment of our country , and gets a conclusion about accounting objective of our country , nowadays 这一部分通过对我国会计环境的分析,总结出我国现阶段会计目标的定位。
With the development of times and economics , accounting environment has changed much and accounting is facing unprecedented challenges 随着时代的进步,经济的发展,会计环境发生了巨大变化,会计正面临着前所未有的挑战。
Furthermore , it is shown that the tariff policyadapted to changing environment of accounting will benefit the telecom enterprises and bringno accidental loses to them 同时试图说明适应会计环境变更的资费制度,只能使企业受益,而不会给企业带来意外损失。
Financial reports do n ' t exist independently but in a certain kind of accounting circumstance and at the same time the latter will change with the social environment 然而,财务报告不是孤立存在的而是存在于一定的会计环境中的,企业所处的会计环境又会随着社会环境的变化而变化。
However , as the accounting situation varies a lot around the wo rld , there are great differences in the consolidated financial statement and it s practices and it is the same case with the extent of consolidation 世界各国由于会计环境不同,合并会计报表理论和实务呈现出较大的差异性,合并范围也不相同。
Part four , comparison and analysis about accounting circumstance between american and chinese . by way of comparing the circumstances in different counties , it discusses the processing of income tax accounting 探讨研究美国所得税会计的必要性和美国所得税会计的演变;第四章,中美会计环境的比较与分析。
Accounting surroundings determines the conducts of accountants , disciplines the various outcomes of accounting works . therefore , accounting surroundings have the profound impact on accounting activities 会计环境决定着会计人员的行为举止,制约着会计工作所做出的各项成果。会计环境对会计活动产生极其深远的影响。
Electronic commerce has changed the organization and procedures of management and other sides of accounting environment that will impact traditional accounting convention and recognition 电子商务使企业的组织形式、生产经营方式和企业业务流程等会计环境因素发生变革,势必对传统的会计假设、会计确认等产生重大冲击。
Third , it gives detailed statement about the basic concept , quality , characteristic and grouping of the accounting environment , which are closely related to the formation and development of the present financial report 第三部分详细阐述了与现行财务报告体系形成和发展密切相关的会计环境的基本概念、性质、特点及分类情况。